Search for: "GOLDSTEIN v. INTERNAL REVENUE SERVICE" Results 1 - 20 of 38
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This post is part of the Delaware law series, which is cosponsored by the Forum and Corporation Service Company; links to other posts in the series are available here The Delaware Supreme Court upheld a Chancery Court determination that a board did not commit waste by consciously deciding to pay bonuses that were non-deductible under Section 162(m) of the Internal Revenue Code (Freedman v. [read post]
20 Mar 2018, 4:32 am by Edith Roberts
Commissioner of Internal Revenue, and to “clarify that no agency may use presumptions to penalize actions that are authorized by the express terms of that agency’s own regulations. [read post]
10 Jan 2014, 11:48 am by Lyle Denniston
Clarke (13-301) — when must a federal court hold a hearing to weigh whether the Internal Revenue Service acted improperly in demanding tax data by issuing a summons to a taxpayer. [read post]
24 Jan 2012, 4:00 am by Gmlevine
In many instances close geographical distance make denial of knowledge implausible – Layby Services Australia Pty Ltd. v. [read post]
10 Sep 2014, 9:00 am by Maureen Johnston
Internal Revenue Service 13-1269Issue: Whether, contrary to the Federal Circuit's decision in USA Choice Internet Services, LLC v. [read post]
19 Nov 2013, 7:04 pm by Mary Pat Dwyer
§ 522, which exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation" under certain provisions of the Internal Revenue Code. [read post]
26 Jun 2017, 11:52 am by John Elwood
United States, 16-1144 Issue: Whether a conviction under 26 U.S.C. 7212(a) for corruptly endeavoring to obstruct or impede the due administration of the tax laws requires proof that the defendant acted with knowledge of a pending Internal Revenue Service action. [read post]
13 Aug 2010, 6:47 am by Rebecca Tushnet
Maybe we ought to allow a revenue stream for derivative uses, as the Supreme Court has been saying for a while. [read post]
6 Jun 2018, 4:29 am by Edith Roberts
” Briefly: At Law360 (subscription required), Amy Rosen reports that the court “said Monday it would not review a Second Circuit dismissal of a lawsuit by two former Sprint executives who had alleged the Internal Revenue Service and [Ernst & Young] concealed evidence of an investigation into tax shelters. [read post]
31 Dec 2013, 7:44 pm by Mary Pat Dwyer
Clarke 13-301Issue: Whether an unsupported allegation that the Internal Revenue Service (IRS) issued a summons for an improper purpose entitles an opponent of the summons to an evidentiary hearing to question IRS officials about their reasons for issuing the summons. [read post]
24 Feb 2014, 7:36 pm by Mary Pat Dwyer
Circuits) that “trade or business” status under ERISA should be governed by a novel, multi-factor “investment plus-like” test rather than by this Court’s decisions defining “trade or business” status for purposes of Section 162(a) of the Internal Revenue Code; and (2) whether the First Circuit erred by holding, contrary to Whipple v. [read post]
4 Nov 2014, 1:30 pm by Maureen Johnston
Burwell 14-114Issue: Whether the Internal Revenue Service may permissibly promulgate regulations to extend tax-credit subsidies to coverage purchased through exchanges established by the federal government under Section 1321 of the Patient Protection and Affordable Care Act. [read post]